\begin{tabular}{@{}lccccccccccc@{}}%
\toprule%
&\multicolumn{4}{c}{L{-}En}&&\multicolumn{4}{c}{N{-}En}&&\\%
\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{Pred}&\multicolumn{1}{c}{Avg}&\multicolumn{1}{c}{SD}&\multicolumn{1}{c}{SR}&\multicolumn{1}{c}{}&\multicolumn{1}{c}{N vs. L}\\%
\cmidrule{2%
-%
5}%
\cmidrule{7%
-%
10}%
\cmidrule{12%
-%
12}%
Lo&$-1.322$&$-0.878$&$1.592$&$-0.551$&&$-1.476$&$-1.470$&$2.905$&$-0.506$&&***\\%
2&$-0.769$&$-0.485$&$1.632$&$-0.297$&&$-0.765$&$-0.759$&$1.706$&$-0.445$&&*\\%
3&$-0.540$&$-0.390$&$1.409$&$-0.277$&&$-0.456$&$-0.470$&$1.400$&$-0.336$&&\\%
4&$-0.368$&$-0.288$&$1.454$&$-0.198$&&$-0.279$&$-0.290$&$1.254$&$-0.231$&&\\%
5&$-0.224$&$-0.230$&$1.510$&$-0.152$&&$-0.154$&$-0.182$&$1.289$&$-0.141$&&\\%
6&$-0.091$&$-0.146$&$1.520$&$-0.096$&&$-0.050$&$-0.134$&$1.326$&$-0.101$&&\\%
7&$0.039$&$-0.088$&$1.499$&$-0.058$&&$0.052$&$-0.100$&$1.432$&$-0.070$&&\\%
8&$0.174$&$-0.055$&$1.521$&$-0.036$&&$0.166$&$-0.060$&$1.496$&$-0.040$&&\\%
9&$0.337$&$0.011$&$1.431$&$0.007$&&$0.323$&$0.044$&$1.572$&$0.028$&&\\%
Hi&$0.630$&$0.144$&$1.472$&$0.098$&&$0.778$&$0.265$&$1.822$&$0.145$&&\\%
\midrule%
H{-}L&$1.952$&$1.022$&$1.472$&$0.694$&&$2.254$&$1.734$&$2.273$&$0.763$&&***\\%
&&$\footnotesize{(10.83)}$&&$\footnotesize{(6.49)}$&&&$\footnotesize{(13.17)}$&&$\footnotesize{(6.16)}$&&\\%
&&&&&&&&&&&\\%
call&$1.509$&$0.760$&$1.436$&$0.529$&&$1.458$&$1.115$&$1.515$&$0.736$&&**\\%
put&$1.700$&$0.821$&$1.689$&$0.486$&&$1.548$&$1.230$&$1.763$&$0.698$&&**\\\bottomrule%
%
\end{tabular}